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Pollock v. Farmers' Loan & Trust Co.: Difference between revisions
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(16th Amendment (Income tax)) |
(https://supreme.justia.com/cases/federal/us/157/429/) |
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'''Holding:''' Unapportioned income taxes on interest, dividends, and rents imposed by the Income Tax Act of 1894 are [[Constitution of the United States|direct taxes]], and are therefore unconstitutional. | '''Holding:''' Unapportioned income taxes on interest, dividends, and rents imposed by the Income Tax Act of 1894 are [[Constitution of the United States|direct taxes]], and are therefore unconstitutional. | ||
Revision as of 18:02, November 26, 2022
| Pollock v. Farmers' Loan & Trust Co. | |
| Court | U.S. Supreme Court |
|---|---|
| Citation | 157 US 429 (1895) |
| Date decided | April 8, 1895 |
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Holding: Unapportioned income taxes on interest, dividends, and rents imposed by the Income Tax Act of 1894 are direct taxes, and are therefore unconstitutional.
